New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 15   Value shifting

Part 3   Consequential amendment of the Income Tax Assessment Act 1997

Division 2   Saving and transitional provisions

15   Saving for former provisions about direct value shifts

Despite the repeal by item 11, the repealed provisions continue to apply to a scheme, unless Division 725 of theIncome Tax Assessment Act 1997 applies to the scheme.